| 000 -LEADER |
|---|
| fixed length control field |
01482naa a2200205uu 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
9572 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20190211154743.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
021226s2005 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) |
|---|
| Koha Dewey Subclass [OBSOLETE] |
PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
PETER, Vasanthi Monsingh |
| 9 (RLIN) |
8344 |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Tax policy in India |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Date of publication, distribution, etc. |
jun.2002 |
| 520 3# - SUMMARY, ETC. |
|---|
| Summary, etc. |
The tax reforms of recent years in India are based on Chelliah's recommendations of simple broad-based taxes with a moderate and limited number of rates. The reduction in direct tax rates in the economy has not only increased revenue collection but also accelerated economic growth. This article aims to investigate the effect of India's tax policy on private capital formation. A time series analysis of data for the economy for the period 1950-51 to 1994-95 reveals that a one percent increase in the direct tax ratio has led to a reduction of 0.12 percent in the ratio of private capital formation to GDP. The article also examines whether there is any gain in opting for an expenditure tax to promote savings and captial formation inthe economy. The major problem facing the Indian direct tax system is evasion of income taxes. The article concludes that an expenditure tax is a poweful to combat evasion |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
KERR, Ian A |
| 9 (RLIN) |
18863 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Thorpe, Michael |
| 9 (RLIN) |
18864 |
| 773 08 - HOST ITEM ENTRY |
|---|
| Title |
The Asian Journal of Public Administration |
| Related parts |
24, 1, p. 111-138 |
| Place, publisher, and date of publication |
, jun.2002 |
| Record control number |
|
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Koha item type |
Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
20021226 |
| Operator's initials, OID (RLIN) |
Lucima |
| Cataloger's initials, CIN (RLIN) |
Lucimara |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| -- |
20060526 |
| Operator's initials, OID (RLIN) |
1016^b |
| Cataloger's initials, CIN (RLIN) |
Quiteria |
